USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1921 > Part 3
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Printing and advertising
7.50
All other
6.98
128.14
Moth Department
3,068.62
Labor
1,306.57
Stationery, printing and postage.
8.54
Insecticides . .
1,080.20
Hardware and tools
155.87
Carfares, teams, etc.
440.00
All other
64.92
3,056.10
Tree Warden
150.00
Labor
150.00
Forest Fires
750.00
Warden
286.93
Fighting fires
283.74
Printing, postage, etc. ....
31.37
Chemicals
....
16.90
618.94
. .
. .
$2,700.00
$ 325.00
Fuel
120.16
Chemicals
.
32
Fish and Game Warden
$ 100.00 Salary $ 100.00
Motor Fire apparatus
15,000.00
American Lafrance Fire Engine Co.
4,800.00
Fire alarm, Chelmsford Centre
500.00
Repairs on Fire Houses
400.00
Labor and material
399.11
HEALTH 1
Board of Health, salary
225.00
Paid
225.00
Agents of Board of Health Paid
33.33
Aid
600.00
Dry goods and clothing
10.48
Board and treatment
299.57
Infirmary
182.00
492.05
Board of Health, maintenance
150.00
Stationery and printing
49.86
Printing and advertising
16.75
All other
1.70
Returning births
22.25
Returning deaths
4.00
Disinfectants
4.50
Vaccination
17.00
116.06
Inspection of meat
700.00
Paid
700.00
Animal inspection
200.00
Paid
200.00
HIGHWAYS
Superintendent's salary
2,500.00
Paid
2,235.00
General highways
6,000.00
Labor
2,373.04
Teams
1,726.63
Broken stone, gravel, etc
673.36
Equipment and repairs
739.27
Bubbler fountain
14.72
Insurance
166.00
Removal of snow
166.02
All other
140.03
5,999.07
·
·
.
.
100.00
33
Cutting brush
$ 500.00 Labor
$ 498.94
Middlesex Street
2,000.00
Labor, teams and material
1,999.97
School Street Wall, West Chelmsford Labor, teams and material
216.00
West Chelmsford Road
3,114.22
Labor, teams and material
3,114.17
Billerica Road
500.00
Labor, teams and material
495.54
Russell Mill Road
500.00
Labor, teams and material
497.99
Dunstable Road
100.00
Labor, teams and material
97.66
Dunstable Road to Woods Corner Labor, teams and material
200.00
River Neck Road
500.00
Labor, teams and material
496.45
Boston Road
35,998.80
Labor, teams and material
35,996.00
Subway
700.00
Labor, teams and material
692.84
Sherman and Adams Streets
500.00
Labor, teams and material
499.82
Chelmsford Street, macadam
3,000.00
Labor, teams and material
2,987.72
Proctor Road
700.00
Labor, teams and material
698.59
Steam Roller
6,000.00
Refund
100.00
6,100.00
Buffalo Steam Roller Co.
5,675.00
B. & M. R. R., freight
150.70
5,825.70
Loading Machine
613.30
Conant Machine Co.
610.34
Road Binder
3,000.00
The Alden Speares Sons Co.
2,980.79
Street Signs
295.00
Signs, posts, painting and labor
222.15
Columbus Avenue
300.00
Labor, teams, etc.
47.00
Street lighting
9,062.00
Lowell Electric Light Corp.
7,640.79
200.00
300.00
34
POOR DEPARTMENT
Overseers of the Poor, salaries.
$ 225.00
Salaries
$ 225.00
Overseers of the Poor, maintenance
50.00
Stationery and printing
6.50
Outside Poor
7,000.00
Groceries and provisions
413.01
Coal and wood
10.15
Board and care
840.37
Medicine and medical attendance
6.00
Cash aid
1.099.26
Mothers' aid
2.862.88
All other
14.00
5.245.67
Almshouse
4,500.00
Superintendent and matron
945.00
Groceries and provisions
1,008.81
Dry goods and clothing
63.37
Fuel and light
407.22
Hay and grain
447.80
Water
20.25
Other employees
95.00
Buildings
35.66
All other
255.32
3,278.43
SOLDIERS' BENEFITS
State aid
550.00
Soldiers' relief
400.00
Cash
156.00
SCHOOL DEPARTMENT
Superintendent's salary
2,447.00
Salary
2,447.00
Administration
750.00
Paid
745.20
Teachers
50,500.00
High
13,248.00
Elementary
36,043.25
49,291.25
Books and supplies
4,800.00
High
1,872.83
Elementary
2,925.82
.
.
.
. .
4,798.65
35
New Equipment
$ 1,175.40
Paid
10,900.00
Transportation
3,092.80
High
6,621.98
Elementary
.
9,714.78
-Janitorsi salaries
6,420.00
High
1,170.00
Elementary
4,854.00
6,024.00
Fuel
7,000.00
High
1,526.44
Elementary
5,177.90
6,704.34 '
Upkeep and Repair
4,644.74
High
713.64
Elementary
3,926.92
`4,640.56
Janitors' supplies
1,225.00
High
316.56
Elementary
470.23
786.79
Light and Power
800.00
Paid
613.65
Health
400.00
Paid
400.00
Fire damage, South Row School
1,249.88
Vocational School
3,419.38
City of Lowell
1,013.86
High School grading
1,466.21
Labor and teams
1,382.30
East and South Water Supply
469.48
Labor and material
247.38
Westland School House Grounds
500.00
H. J. Clough on contract
450.00
Administration Incidentals
300.00
Paid
251.45
Westland School House
50,000.00
F. R. Clark, architect
1,600.00
E. L. Wood, inspector
1,056.45
T. W. Johnson Co., contractors
30,524.38
Fletcher & Donovan, contractors
6,380.94
E. T. Adams
33.13
Pratt & Forrest, lumber
19.10
Smith & Brooks, civil engineers
60.82
Tucke & Parker, electricians
1,068.00
$ 1,200.00
36
Westland School House-(Continued)
Chelmsford Water District.
$ 349.46
Lowell Electric Light Corp.
60.00
Kenney Bros. & Wolkins, desks.
1.582.00
C. B. Coburn Co., extinguishers
65.00
George A. McQuaide, janitor
24.00
E. L. Stearns
12.75
Adams & Co., furniture
50.90
E. E. Babb & Co., clocks
27.00
Mrs. C. O. A. Grover, cleaning
55.20
E. Ayotte, grading
81.93
H. L. Parkhurst Coal Co., coal
38.50
LIBRARIES
Adams Library
2,000.00
Wilson Waters, Treasurer
2,000.00
North Chelmsford Library
1,200.00
Stewart Mackay, Treasurer
1.200.00
PUBLIC PARKS
Appropriation
700.00
Labor
320.13
Equipment
16.99
Plants
137.56
Paints
43.49
Hardware
32.65
Care of flag, Chelmsford Center
24.00
Lumber
31.79
Fertilizer
57.00
Rent
25.00
All other
11.08
BAND CONCERTS
Appropriation
250.00
Chelmsford Band
250.00
MEMORIAL DAY
Appropriation
200.00
Chelmsford Band
50.00
Unitarian Layman's League
50.00
Central Congregational Quartette
15.00
Flowers
15.00
Flags and decorations
19.00
Printing
5.65
Painting
5.00
Labor
15.00
174.65
.
. . .
799.00
A. Solazzo & Co., grading
43,888.56
699.69
37
UNCLASSIFIED
Town Clock
$ 30.00
H. L. Parkhurst.
$ 30.00
Agricultural and Home Economics
200.00
Middlesex Chapter Bureau of Agriculture and Home Economics
200.00
Insurance Fund
500.00
Walter Perham, Treasurer
500.00
Town Reports, printing and distribution Courier-Citizen Co.
750.00
660.00
Distribution
90.00
750.00
Unpaid bills for 1920
Paid
3,486.59
Cemetery Perpetual Care Fund
100.00
Treasurer
100.00
Chelmsford Water District
W. A. Parkhurst, treasurer 3,789.21
North Chelmsford Fire District
2,194.30
Court Judgment, Davis vs. Town of Chelmsford .. Paid
600.00
Court Judgment, Mccluskey vs. Chelmsford
Paid
59.00
Boston Road, land damage
500.00
E. L. Farrington
75.00
CEMETERIES
Cemetery Commissioners, salaries
90.00
Paid
90.00
Care and improvement
1,412.95
Labor
1,367.95
Tools
21.05
Water
23.00
All other
.95
1,412.95
Hedge at Forefathers Cemetery
150.00
Fence at West Chelmsford Cemetery
100.00
INTEREST
Temporary loans, anticipation of revenue.
2,925.75
North Road, Contract No. 1.
456.00
School trucks
76.60
High school
2,015.00
High school lot
45.00
North Road, Contract No. 2
648.00
Highway trucks
399.60
6.565.95
3,500.00
600.00
38
GENERAL LOANS
$ 2,400.00
North Road, Contract No. 1.
1,613.50
School trucks
3,250.00
High school
500.00
High school lot
2,400.00
North Road, Contract No. 2
1,480.00
Highway trucks
11,643.50
TEMPORARY LOANS
Anticipation of revenue
STATE TAXES
State Tax
5,305.19
Highway
3,760.09
Street Railway
.
280.49
Civilian War Poll Tax
4.485.00
Special Tax, Chap. 399, Acts of 1921.
...
30.789.06
COUNTY TAXES
8,509.02
Tuberculosis hospital assessment
610.15
9,119.17
Total Payments
$392,683.59
NET BONDED DEBT
Jan. 1, 1921
$ 83,613.50
High School Loan
$ 52,000.00
High School Lot Loan
1,000.00
School Truck Loan
1,613.50
North Road Loan, No. 1
9,600.00
North Road Loan, No. 2
12,000.00
Highway Truck Loan
7,400.00
$ 83,613.50
$ 83,613.50 $142,370.00
Dec. 31, 1921
High School Loan
$ 48,750.00
High School Lot Loan
500.00
North Road Loan, No. 1
7,200.00 .
North Road Loan, No. 2
9,600.00
Highway Truck Loan
5,920.00
Motor Fire Apparatus
13,400.00
North Road Loan, No. 3
12,000.00
Westland School House
45,000.00
$142,370.00 Increase of Net Bonded Debt in 1921, $58,756.50
$142,370.00
Moth
234.89
Audit
763.40
County Tax
...
71,000.00
15,960.00
39
TRUST FUNDS
$ 21,604.64
Jan. 1, 1921
Joseph Warren Fund
$ 1,227.14
Adams Emerson Fund
168.39
Serlina G. Richardson Fund
247.30
Cemetery Perpetual Care Fund
15,557.81
Cemetery Improvement Fund
80.98
Insurance Investment Fund
4,323.02
$ 21,604.64 $ 21,604.64
Dec. 31, 1921
Joseph Warren Fund
$ 1,257.82
Adams Emerson Fund
172.59
S. G. Richardson Fund
253.48
Cemetery Perpetual Care Fund.
15,704.21
Cemetery Improvement Fund
80.98
Insurance Fund
3,750.02
$ 21,219.10
$ 21,219.10
PERPETUAL CARE FUNDS Dec. 31, 1921
Endow-
Balance
Pay-
Balance Dec. 31, 1921
Amos S. Adams.
$
500.00 $
526.00
$ 16.00
$ 510.00
Clara A. H. Adams
200.00
272.11
272.11
I. & T. M. Adams. .
82.12
105.38
$ 2.63
6.00
102.01
Willie Adams.
100.00
138.49
138.49
Leonard Andrews ..
100.00
110.72
2.75
6.00
107.47
J. H. M. Asmus ...
200.00
311.92
311.92
James Barton .....
100.00
100.00
100.00
Ann M. Batchelder
150.00
150.00
Benjamin M. Battles
300.00
315.58
7.88
4.00
319.46
E. P. Bean.
100.00
111.64
2.78
2.00
112.42
D. W. Bickford ..
150.00
150.00
150.00
Israel Blaisdell. .
100.00
112.06
2.80
3.00
111.86
Sewall . Bowers. . . . James Brown and
100.00
119.46
2.98
8.00
114.44
Margaret D. Quist
200.00
234.89
5.85
11.00
229.74
Susan E. Brown ...
100.00
111.32
2.78
6.00
108.10
William H. Brown.
75.00
80.15
2.00
3.00
79.15
Sarah Bussey .....
50.00
52.28
52.28
Jonas C. Butterfield
100.00
111.02
2.78
3.00
110.80
George O. Byam ...
100.00
118.97
2.95
3.00
118.92
Name
ments Jan. 1, 1921
Receipts
ments
$ 21,219.10
40
Endow- Balance
Name
ments Jan. 1, 1921
Receipts
Pay- ments
Balance Dec. 31, 1921
James S. Byam
$ 100.00 $
100.00
$ 100.00
John Byam. . .
100.00
112.21
$ 2.80
$ 7.00
108.01
Phineas Carleton ..
150.00
219.02
219.02
Wilber A. Cheney ..
100.00
112.40
2.80
6.00
109.20
John H. Clark .....
300.00
424.03
424.03
William H. Clark ..
100.00
111.82
2.78
3.00
111.60
Coburn Fund .....
100.00
111.03
2.78
6.00
107.81
Henry P. Davis ...
100.00
111.50
2.78
6.00
108.28
Davidson & Ripley .
200.00
271.96
271.96
Dawson & Pollard.
100.00
100.00
100.00
Day Fund ..
109.00
111.95
2.78
6.00
108.73
Samuel L. Dutton ..
100.00
113.11
2.83
6.00
109.94
Harriet N. Edwards
200.00
67.31
67.31
N. B. Edwards ..
250.00
277.64
277.64
Ephraim and
Jasper Elliott. . .
200.00
215.30
6.00
209.30
Adams Emerson ...
200.00
273.86
6.83
16.00
264.69
Burtt Emerson. ...
100.00
112.67
2.80
6.00
109.17
B. M. Fiske .......
100.00
109.50
2.73
4.00
108.23
Benjamin Fletcher.
100.00
118.97
2.95
3.00
118.92
Gardner Fletcher. .
100.00
111.88
2.78
6.00
108.66
Joseph M. Fletcher .
100.00
112.40
2.80
6.00
109.20
John Fox
75.00
76.88
1.90
3.00
75.78
Emma L. Furlong.
100.00
112.61
2.80
3.00
112.41
William Hamblett.
100.00
126.41
126.41
William Hartwell ..
100.00
107.42
2.68
3.00
107.10
Curtis G. &
Frances B. Hazen
50.00
54.31
1.00
53.31
Sanford Hazen.
100.00
112.95
2.80
6.00
109.75
Heywood Fund ....
50.00
57.12
1.43
2.00
56.55
Henry R. Hodson. .
100.00
100.00
Hodges & Green .. .
100.00
111.36
2.78
6.00
108.14
John C. Hobbs .... Nathaniel &
100.00
112.82
2.80
6.00
109.62
Samuel Howard.
125.00
138.39
6.00
132.39
Edwin A. Howe ...
50.00
50.00
50.00
J. J. Hoyt. . . ...
100.00
102.50
2.55
3.00
102.05
Thomas S. Huckins Melbourne F.
100.00
121.76
121.76
Hutchins
100.00
112.12
2.80
6.00
108.92
Samuel M. Hutchins
100.00
114.44
2.85
3.00
114.29
Robert N. Kendall.
100.00
113.35
2.83
3.00
113.18
Kimball Fund .....
100.00
111.07
2.78
6.00
107.85
Kittredge Fund ....
50.00
56.86
1.40
3.00
55.26
Paul Kittredge,
M. D.
100.00
111.33
. .
6.00
105.33
William Lee.
100.00
100.00
100.00
LeDuke Fund.
150.00
150.00
7.90
6.95
150.95
41
Endow- Balance ments Jan. 1, 1921
Receipts
Pay- ments
Balance Dec. 31, 1921
Jonas &
Eliza Longley. . . .
$ 100.00 $
109.39
$ 2.73
$ 3.00
$ 109.12
John Marinel, Sr ..
100.00
144.09
144.09
Marshall Fund ....
100.00
111.33
2.78
6.00
108.11
Charles M. McCoy.
100.00
122.44
122.44
C. Fremont Morse.
100.00
105.35
2.63
1.00
106.98
True Morton. .
100.00
110.90
5.00
105.90
Fred E. Nason ....
100.00
102.50
2.55
2.00
103.05
Francis A. Page ...
100.00
107.40
107.40
Angelina Parker ...
100.00
123.60
123.60
Eli P. Parker .....
100.00
111.25
2.78
6.00
108.03
F. B. & E. F. Parker
100.00
112.77
2.80
6.00
109.57
Alfred G. Parkhurst
100.00
109.50
106.50
A. W. Parkhurst ..
100.00
114.23
2.85
6.00
111.08
H. & S. Parkhurst.
100.00
111.63
2.78
6.00
108.41
John Parkhurst.
100.00
111.64
2.78
2.00
112.42
George Perry .. . .
100.00
106.24
2.65
2.00
106.89
John N. Perry . . .. .
100.00
110.56
2.75
3.00
110.31
Joseph W. Pease ...
100.00
126.55
126.55
Henry Pearson ....
100.00
102.50
2.55
2.00
103.05
David Perham.
100.00
100.00
100.00
David C. Perham ..
100.00
111.57
2.78
6.00
108.35
Henry S. Perham. .
100.00
100.00
100.00
Perley P. Perham. .
100.00
112.03
2.80
6.00
108.83
Marshall Pratt ....
100.00
139.07
139.07
Emily E. Reed ....
50.00
56.21
1.40
3.00
54.61
Jonathan Reed ....
200.00
200.00
200.00
Joseph Reed.
100.00
111.12
2.78
6.00
107.90
E. & A. H.
Richardson
100.00
112.38
2.80
6.00
109.18
Abbott Russell ..
100.00
100.00
100.00
John Scoboria.
100.00
111.64
2.78
2.00
112.42
Shedd Fund.
100.00
113.49
2.83
6.00
110.32
John &
John S. Shedd ...
200.00
222.68
5.55
12.00
216.23
Silver Fund.
100.00
208.75
208.75
Elbridge G. Smith.
100.00
112.75
2.80
6.00
109.55
George H. Smith. .
100.00
125.37
125.37
Joseph W. Smith. .
100.00
111.17
2.78
6.00
107.95
George F. Snow ...
200.00
224.85
11.00
213.85
Benjamin Spaulding
100.00
109.25
4.00
105.25
Orrin Spaulding ...
100.00
111.64
2.78
2.00
112.42
Jabez Stevens .....
100.00
111.33
2.78
6.00
108.11
Charles Sweetser ..
100.00
112.93
2.80
6.00
109.73
Walker Fund.
100.00
100.00
100.00
Melvin Walker ....
50.00
53.09
53.09
Warren & Manning
150.00
161.99
6.00
155.99
Ebert & Weaver ...
200.00
239.87
239.87
Name
42
Balance
Name
Endow- Balance ments Jan. 1, 1921
Receipts
Pay- ments
Dec. 31, 1921
Webster Fund. ...
$ 100.00 $
112.91
$ 2.80
$ 6.00
$ 109.71
Samuel F. Wheeler
100.00
129.29
3.23
13.00
119.52
John H. Whidden ..
100.00
113.67
2.83
6.00
110.50
Whittemore &
Spaulding ·
100.00
106.24
2.65
2.00
106.89
Susan H.
Whittemore
100.00
115.11
115.11
E. B. K. Jaquith &
Joseph P. Winn.
150.00
234.03
5.85
5.00
234.88
Marcus H. Winship
100.00
111.86
2.78
3.00
111.64
Samuel Fox Wood.
300.00
558.93
558.93
Isaac Woods . . ..
100.00
114.47
114.47
$13,766.12 $15,657.81
$209.35 $412.95
$15,704.21
OFFICE HOURS OF THE TOWN ACCOUNTANT
Daily, except Saturdays and holidays, from 8.30 A. M. to 12 noon. From 1.30 P. M. to 5 P. M. Saturdays, from 8.30 A. M. to 12 noon.
Pay days are on the first and fifteenth of each month and bills should be in the Accountant's office on the previous day.
The regular meetings of the Board of Selectmen are held on the second Saturday of each month.
The regular meetings of the Board of Assessors are held on the first Saturday of each month.
The regular meetings of the Board of Health are held on the third Saturday of each month.
Respectfully submitted,
JUSTIN L. MOORE,
Town Accountant.
..
.
BALANCE SHEET, DECEMBER 31, 1921
ASSETS
LIABILITIES
Cash in Bank and Office. $ 23,082.34
Revenue loans
$ 24,000.00
Cash at Town Farm ..
50.00
Appropriations 1921 brought for- ward :
Accounts receivable :
*Tax levy of 1919
$ 221.96
Tax levy of 1920.
19,696.95
Tax levy of 1921
45,111.88
16,311.44
65,030.79
Moth assessment 1919, overpaid, to be refunded
4.93
Moth 1920
CA 372.94
Moth 1921
322.16
Levy of 1920
5,282.18
Due from the State :
Mothers' aid .
550.00
Overdrawn appropriation to be
Overlay reserve for extraordinary or unforeseen expenses
4,187.74
Excess and deficiency
34,224.13
$ 89,467.23
$89,467.23
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Special assessments :
Overlay for the abatement of taxes- Levy of 1919 $ 93.54
695.10
Levy of 1921 5,363.27
10,738.99
raised, D. J. Mccluskey case .. .
59.00
Motor Fire Apparatus. $ 10,200.00 Westland School House. 6,111.44
NET BONDED DEBT
Net Bonded Debt
$142,370.00
High School Loan . $ 48,750.00
High School Lot Loan . 500.00
7,200.00
North Road Loan No. 1.
9,600.00
North Road Loan No. 2 .
5,920.00
Westland School House Loan ..
45,000.00
Boston Road Loan No. 3.
12,000.00
Motor Fire Apparatus Loan .
13,400.00
$142,370.00
$142,370.00
TRUST AND INVESTMENT FUND AMOUNTS
Trust and Investment Fund-
Cash and Securities .
$21,219.10
Joseph Warren Library Fund ....
$ 1,257.82
Adams Emerson Library Fund .....
172.59
Serlina G. Richardson Fund ......
253.48
Cemetery Perpetual Care Fund ....
15,704.21
Cemetery Improvement Fund ... ..
80.98
Insurance Investment Fund
3,750.02
·$21,219.10
$21,219.10 JUSTIN I. MOORE, Town Accountant
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*Tax paid since closing of the books.
Highway Truck Loan ..
.
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REPORT OF AN AUDIT
Of the Accounts of and the Installation of an Accounting System for the Town of Chelmsford
December 15, 1921.
Mr. Theodore N. Waddell.
Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
Sir :
In accordance with your instructions, I have made an audit of the books and accounts of the Town of Chelmsford and installed a system of accounts as petitioned for by vote of the town, and report thereon as follows :
The financial transactions of the town as recorded on the books of the several departments were examined and checked for the period from January 1, 1919, to December 31, 1920.
The books and accounts of the treasurer and collector, as town treasurer, were examined, the recorded receipts were checked with the records in the several departments collecting money for the town, and the disbursements were verified by a comparison with receipted bills and cancelled checks. The cash book was footed, the cash on hand, May 16, 1921, was verified by an actual count, and the bank account was reconciled with the statements furnished by the bank.
The accounts of the treasurer and collector, as tax collector, were · examined and checked. The commitments were footed and reconciled with the assessors' warrants, the recorded collections were checked and pay- ments to the treasurer verified by a comparison with the treasurer's books. The recorded abatements were checked with the assessors' records of abatements granted. and the outstanding accounts were listed and reconciled. The outstanding accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received I am satisfied that the accounts are correct.
The accounts of the collector, as collector for the Fire and Water Districts, were also checked and reconciled.
The bank books and securities representing the investments of the trust and investment funds belonging to the town were personally ex- amined and verified.
The books of the treasurer of the Adams Library trustees were ex- amined and checked, and the cash on hand was verified.
In addition to the departments and accounts mentioned, the receipts for rent of the town hall, fees received by the sealer of weights and measures, sales at the almshouse, and sales of cemetery lots were checked and verified by a comparison with the treasurer's books.
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Appended to the report are tables showing a reconciliation of the treasurer's cash, summaries of the tax and assessment accounts, together with tables showing the trust fund transactions.
The books and accounts under the new system were opened as of January 1. 1921, and the financial transactions to June 1st were entered therein.
The system as installed provides for a reporting by every department on especially designed forms, to the town accountant, of all transactions relating to the finances of the town. In this way his books will reflect, at all times. the true financial condition of the town. The system further provides automatic checks which will furnish the administrative officers with information which should prove helpful in carrying on the work of the respective departments. Interested citizens may also be furnished with facts relative to the cost of the several functions and activities of the town government.
The primary object of a system of accounts is to insure a more efficient expenditure of public money. This can be done by keeping each department official constantly advised as to the condition of the appro- priations under his control.
The statutes specifically provide that the several departments shall not incur liabilities in excess of the sums appropriated for their use, with certain specific exceptions; it is necessary, therefore, to plan the work carefully in order that the greatest amount of service may be obtained with the means at hand.
The several books and forms provided contemplate the systematic classification of accounts by means of grouping all items of receipts and all items of expenditure of a similar nature under what is termed a functional classification, -- that is, grouping those items that are related, thus allowing the public to see at a glance what each particular service is costing.
The treasury warrant (upon which all payments are made) will be prepared by the town accountant. By the use of the warrant, he can see whether there is a sufficient sum to the credit of the department on ac- count of which the same is drawn before the warrant is approved by the selectmen, thereby preventing expenditures in excess of sums appro- priated.
Ample provision has been made for handling the accounts in a business- like manner and, with the accounts kept up to date, as I believe they will be, the several town officers will have available, at all times, information that will aid them in planning their work and that will also insure a complete statement of the financial condition of the town from time to time.
A list of the books and forms provided for the town, together with a brief description of their use and certain general instructions relative to the keeping of the accounts follows :
Journal for accountant. Cash book for accountant.
Ledger for accountant.
Classification book for accountant.
Cash book for treasurer.
Schedule of departmental bills payable.
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Treasury warrants.
Schedule of departmental payments to treasurer.
Schedule of treasurer's receipts.
Schedule of tax abatements allowed.
Voucher folder.
General department pay rolls.
School department pay rolls. Monthly statements.
All of these books and forms are arranged so as to simplify the re- porting and make possible a proper check on the accounting of public moneys ; also to insure a classification of both receipts and payments. All moneys received from every source and paid to the treasurer are also reported to the accountant, in whose book will be recorded all cash transactions in detail. which will furnish an absolute check on the total.
Journal. This is a bound book of the ordinary two-column stock type. It forms, together with the cash book, the medium from which all entries in the general ledger are posted, as it is of vital importance that no entry shall be originated in the general ledger.
The journal is used for keeping a record of the debiting and crediting of items in the ledger, such as opening entries, budget appropriation entries, the entering of tax commitments, the abatement of taxes, accounts receivable, and all entries which are not strictly cash book transactions.
It is important that all journal entries state clearly the ledger accounts which are to be debited and credited ; also that a full explanation of the entry be made, in order that the transaction may be fully understood by any one examining the account.
Cash Book (for Accounting). This is a bound book similar to those used in ordinary commercial accounting. In this book should be recorded all transactions involving the receipt or the disbursement of cash, in order that the total transactions for a given period may be shown at a glance.
All entries made on the debit side of the cash book should clearly state the source from which the money was received and the department or account to which the same should be posted in the ledger; and all entries on the credit side should show to whom the money was paid and the appropriation or account against which the amount should be posted in the ledger.
All moneys received from every source will be reported to the town accountant ; therefore in the latter's cash book will be recorded cash transactions which are similar to those of the treasurer, except in detail, and which will furnish an absolute check on the total.
Ledger. This is of the loose-leaf type; when the several sheets are properly arranged and placed in the binder provided for the purpose, they form the general ledger in which is recorded, in controlling accounts, all of the financial transactions of the town.
The accounts in the general ledger are separated and grouped in sections, as follows :
First-Assets and liabilities. Second-Revenue accounts. Third-Appropriation accounts. Fourth-Funded or fixed debt. Fifth-Trust funds.
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From the ledger information relative to the condition of the several appropriations may readily be obtained and the administrative officers may keep constantly informed of the amounts expended, also of amounts available for the balance of the year. This information is very necessary in view of the statute which expressly forbids the incurring of liabilities in excess of the appropriations made for the use of the several departments ; unless the work is well planned, it will be found that the appropriations will be exhausted before the end of the year, with much needed work still to be done.
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